Retiring in North Macedonia: Residence, Healthcare, Taxation and Daily Life

France Diplomatie states that French nationals do not need a visa for a stay of under three months, with a passport valid for at least six months or a valid national identity card; a card past its validity date may lead to refusal of entry. Overstaying leads to a fine of about 200 euros and a ban on leaving the territory during the procedure. For a professional or family reason, an extension beyond three months is possible with the Foreigners’ Office of the Ministry of the Interior. Registration with the nearest police station is compulsory within 48 hours of arrival.

The official French pages describe no ground for residence specific to retirees and no quantified income condition: the residence permit, the proof of income and housing and the deadlines should be confirmed with the North Macedonian embassy in Paris and the Macedonian Ministry of the Interior before settling. The entry formalities are set out in the guide living in North Macedonia.

Form S1, valid in the European Union and the European Economic Area, does not apply in North Macedonia, where the European card is not valid. It is the Franco-Yugoslav agreement of 1950, applicable since the exchange of letters of 13 and 14 December 1995, that organises cover for a French or Macedonian national who holds a French employee pension and has no right under Macedonian legislation. CLEISS specifies that no certificate is issued before departure: the retiree contacts the social security fund of their place of residence, which checks local legislation; if not covered, it sends form SE 21-34 to the French body that pays the basic pension, which replies with SE 21-35 (certificate) or SE 21-36 (refusal). If agreed, the Macedonian fund covers their care and that of dependants living with them.

During temporary stays in France, SE 21-35 opens cover under French law, with prior agreement of the CPAM (local health insurance office) for hospitalisation of more than a month; only the pensioner and their minor children are covered, a spouse living abroad not being covered, hence the value of private insurance. Retirees of the general scheme come under the national centre for retirees abroad (CNAREFE), attached to the CPAM of Seine-et-Marne. Local cover can be supplemented by the CFE (Caisse des Français de l’étranger, the French social security fund for expatriates; its retirees’ offer, with a contribution that depends on age and the plan chosen, cfe.fr) or by international insurance; France Diplomatie strongly recommends cover that includes repatriation. See healthcare reimbursement in North Macedonia, retirees’ health insurance abroad and retirement insurance abroad.

The list of treaties on impots.gouv.fr offers a “Treaty with North Macedonia - Income and wealth taxes”; the page consulted gives no date. This text designates the State competent to tax pensions of French source: the summary consulted does not reproduce the articles concerned, and the retiree reads them or has an adviser read them before choosing their tax residence. The French tax residence criteria (home, main place of stay, activity, centre of economic interests) can be checked on impots.gouv.fr: leaving for North Macedonia does not automatically end it.

CLEISS recalls that a retiree who is no longer a tax resident in France no longer bears CSG, CRDS or CASA on their pensions; a health insurance contribution is levied if they remain tied to a French scheme, for example through temporary stays in France, at indicative rates of 3.2% on the basic pension, 4.2% on the supplementary pension and 7.1% on pensions of the self-employed workers’ schemes. Local taxation of a Macedonian resident should be confirmed with the local tax administration: no rate is repeated here without reading the official text.

For a retiree who has also worked in North Macedonia, CLEISS recalls the rules of the local scheme: retirement age of 64 for men and 62 for women, with at least 15 years of insurance, possible deferral until 67, full-rate pension after 40 years of insurance for men and 35 years for women. The minimum pension represents 35% of the national average net salary for 15 years of contributions and rises to 80% for 40 years, for a man; for a woman, 40% for 15 years up to 80% for 35 years. It cannot fall below 64% of the monthly gross minimum wage. The arrangements for coordinating insurance periods between the two countries should be confirmed with the pension fund and CLEISS.

The currency is the denar; The denar exchange rate against the euro varies: check the rate of the day. The National Statistical Institute shows the average monthly net salary (close to 48,000 denars) and inflation. A pension received in euros is compared with housing, transport and supplementary health insurance costs; the France Diplomatie pages give no level of rents. At customs, any sum above 10,000 euros must be declared.

The main roads are generally well maintained, secondary roads less so, and many tracks are only passable by 4x4; the rail network mainly serves freight, and the bus is the recommended way to reach the large cities. The French licence is recognised for short stays, the green card is still required at the border despite its abolition in April 2024, and police checks are frequent near the borders.

Skopje, the capital, is home to the French embassy (165 Aleksandrov Todor street) and the consular services; Bitola, Kumanovo, Prilep, Tetovo, Veles, Štip and Ohrid are the other cities cited by France Diplomatie. The Safety page places the whole country at normal vigilance; pickpocketing is frequent in busy places, seismic risk is present throughout the territory and there is no public rescue in the high mountains.

• Inform the pension fund, the CPAM and the supplementary funds of the change of residence.
• Prepare the file for the local fund: application for cover and forms SE 21-34, SE 21-35 or SE 21-36 depending on the situation.
• Study the CFE (retirees’ offer) or international insurance within three months of departure to avoid the waiting period.
• Check the residence permit with the North Macedonian embassy and register within 48 hours of arrival.
• Read the tax treaty and determine your tax residence before departure.
• Prepare your medicines: strictly what is necessary, original packaging, prescription using the international non-proprietary name.
• Register with Fil d’Ariane and with the French embassy in Skopje.

To compare contracts, see expat health insurance and North Macedonian healthcare system.